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All Journal JURNAL AKUNTANSI DAN AUDITING PRESTASI Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Wahana Akuntansi Fokus Ekonomi Stability: Journal of Management and Business Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Jurnal Ilmiah Edunomika (JIE) Jurnal Abdimas Prakasa Dakara BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Fokus Abdimas Perwira Journal of Community Development (PJCD) JAS (Jurnal Akuntansi Syariah)
Grace Tianna Solovida
STIE BANK BPD JATENG
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN PENATAUSAHAAN BARANG MILIK DAERAH SEBAGAI VARIABEL MODERASI (Studi pada SKPD Kabupaten Tegal) Sukarman Sukarman; Grace Tianna Solovida
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v9i1.142

Abstract

The preparation of quality local government financial reports will require human resources involved in the preparation of local government financial reports that have competence in the field of government accounting as well as adequate financial management and regional property. Conditions that occur at this time, the number of financial administration officials-regional work units as well as accounting officers in regional work units who have accounting competence is still very limited so they do not understand or master the preparation of local government financial reports adequately. The population studied is employees who carry out the financial and regional administration functions, namely financial administration officials-regional apparatus work units, accounting officers, expenditure treasurers, revenue treasurers, goods user administration officials, user goods management and user goods manager assistants in all units Tegal regional work unit (48 regional work unit), with a sample of 96 people. The data in this study were analyzed using the Structural Equation Modeling (SEM) method of the PLS software package. The software used is the SmartPLS software. The results of the study concluded that organizational commitment, human resource capacity, the use of information technology, the government's internal control system, and the effectiveness of internal auditors had a positive and significant effect on the quality of local government financial statements in the Tegal Regency government. Another result is the administration of regional property capable of being a moderating variable on the influence of organizational commitment to the quality of the financial statements of the local government in the Tegal Regency Government, the government's internal control system and the effectiveness of auditors on the quality of local government financial statements in the Tegal Regency government.
Pengaruh Kemampuan Manajerial, Perilaku Kewirausahaan dan Motivasi Terhadap Kinerja Usaha Retno Dwi Haryanti; Grace Tiana Solovida; Rudi Suryo kristanto
ECONBANK: Journal of Economics and Banking Vol 1 No 2 (2019): October
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v1i2.173

Abstract

Small and Medium Enterprises (SME’s) is a business activity that is able to share work and provide economic services widely to the community, and can play a role in the process of equity and increase community income, encourage economic growth, and the role in realizing national stability. The growth of SMEs requires good performance from entrepreneurs who with entrepreneurial spirit to make business in. The aims of this research is to analyze the influence of managerial skill,entrepreneurship behavior and motivation to business performance on SME’s of Food in Gesing Village, Kandangan District, Temanggung Regency. There are 100 SME owners were taken as samples in this study. The data were collected using a questionnaire. Data analysis technique used multiple linear regression analysis. The results showed that the managerial skill, entrepreneurial behavior and motivation have a positive and significant effect on the performance of SME’s of food.This shows that the better the managerial skill, entrepreneurial behavior and motivation, the higher the performance of SME’s
PENGARUH INSENTIF DAN PEMANTAUAN : DAMPAK TERHADAP ORIENTASI KEUANGAN DAN NON-KEUANGAN DALAM PENGANGGARAN MODAL Savika Wulandari; Grace Tianna Solovida
Jurnal Penelitian Ekonomi dan Bisnis Vol 4, No 2 (2019): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v4i2.2499

Abstract

This research aimed to investigate the influence of incentive and monitoring provided to the decision maker that impacted on finance and non-finance orientation in budget planning. The independent variable in this study was incentive and monitoring in budget planning focusing on the project recommendation selection. While the dependent variable was finance and non-finance orientation in budget planning. The research employed an experimental method using descriptive statistics analysis applying a case study approach. The analysis involved multinomial logistics regression using a statistics computer application. The result of this study indicated that the decision maker did not provide significant evidence that s/he made a high emphasis on the finance and non-finance orientation without incentive and monitoring. However, the decision maker receiving private incentive emphasized highly on cash inflows and a low emphasis on cash outflows, or vice versa. Keywords: budget planning, project selection, finance orientation, non-finance orientation, private incentive, monitoring.
Pengaruh Strategi Kewirausahaan dan Modal Sosial Terhadap Kinerja Keuangan serta Non-Keuangan Melalui Manajemen Rantai Pasokan Berkelanjutan Kingkin Nurani Yekty; Grace Tianna Solovida
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.014

Abstract

Penelitian ini bertujuan untuk menguji pengaruh strategi kewirausahaan dan modal sosial terhadap kinerja organisasi dengan manajeman rantai pasokan berkelanjutan (MRPB) sebagai variabel mediasi. Manajeman rantai pasokan berkelanjutan memiliki pengaruh penting dalam pengukuran organisasi diberbagai industri. Hal tersebut digunakan dalam mempertimbangkan dampak lingkungan dan tanggungjawab pemasok. Penelitian ini memperoleh populasi sebanyak 31 perusahaan manufaktur di Jawa Tengah dengan manajer logistik sebagai kunci utama dan menerapkan manajeman rantai pasokan berkelanjutan. Metode analisis data menggunakan partial least square (PLS). Hasil penelitian menunjukkan bahwa strategi kewirausahaan dan modal sosial memiliki pengaruh terhadap kinerja organisasi dan manajeman rantai pasokan berkelanjutan. Serta manajeman rantai pasokan berkelanjutan memediasi antara kinerja organisasi dan strategi kewirausahaan, sementara pada modal sosial manajeman rantai pasokan berkelanjutan tidak memediasi terhadap variabel kinerja organisasi.
Analisis Pengaruh Servicescape Dan Inovasi Layanan Terhadap Kepuasan Masyarakat Dengan Kepercayaan Sebagai Variabel Mediasi (Studi Tentang Pelayanan Pendaftaran Haji di Kota Semarang) Imam Sucahyo; Grace Tiana Solovida
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v10i2.230

Abstract

The benefits of this research are to determine the effect of servicescape and service innovation on community satisfaction and the role of trust in mediating the effect of servicescape and service innovation on community satisfaction. This research was conducted at the Office of the Ministry of Religion in Semarang City. The questionnaire that has been tested for validity and reliability is addressed to 98 respondents. The data collection method uses questionnaires, literature, observation, documentation and interviews. Meanwhile, the measurement of data analysis uses smartpls and determination tests. The measurement results between t-statistical variables show (1) Servicescape has no positive and significant effect on satisfaction (1.95), (2) Servicescape has a positive and significant effect on trust (2.82), (3) Trust has a positive and significant effect on satisfaction (3.53), (4) Trust is able to mediate the effect of servicescape on community satisfaction (2.10), (5) Service innovation has a positive and significant effect on community satisfaction as seen from the t-count value of (3.11), (6 ) Service innovation has a positive and significant effect on trust seen from the t value of (5.03), (7) Trust is able to mediate the effect of service innovation on community satisfaction (2.58).
Pengaruh teknologi terhadap kinerja manajerial dengan karakteristik sistem akuntansi manajemen (sam) sebagai variabel mediasi Ahmad Fiktoriya; Grace Tianna Solovida
FORUM EKONOMI Vol 23, No 3 (2021): Juli
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v23i3.8388

Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh teknologi sebagai variabel kontinjen terhadap kinerja manajerial yang dimediasi oleh karakteristik sistem akuntansi manajemen pada perusahaan pembiayaan di kota Semarang. Penerapan teknologi canggih pada perusahaan dapat membuat arus informasi Sistem Akuntansi Manajemen (SAM) menjadi lebih tepat waktu, relevan dan akurat yang berdampak pada peningkatan kinerja manajerial. Populasi dari penelitian ini adalah perusahaan multifinance di kota Semarang yang terdaftar di Otoritas Jasa Keuangan (OJK) dengan sampel 69 manajer perusahaan. Alat analisis yang digunakan adalah SmartPLS3.0. Hasil dari penelitian ini adalah ada pengaruh positif tidak langsung antara teknologi dengan kinerja manajerial melalui karakteristik SAM, teknologi berpengaruh positif terhadap karakteristik SAM (ruang lingkup, ketepatan waktu, integrasi dan agregasi), agregasi dan ketepatan waktu berpengaruh positif terhadap kinerja manajerial dan hipotesis pengaruh ruang lingkup dan integrasi terhadap kinerja manajerial ditolak.
PENGARUH MANAJEMEN BERBASIS NILAI TERHADAP KEPUTUSAN DIVESTASI DENGAN RISIKO TERKAIT KEPENTINGAN MANAJEMEN SEBAGAI VARIABEL MODERASI Pramesti Meilana Rahayu; Grace Tianna Solovida
BBM (Buletin Bisnis & Manajemen) Vol 9, No 2 (2023): Vol. 09 No. 02, Tahun 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v9i2.580

Abstract

This study aims to analyze the influence of value-based management on divestment decisions with risks related to management interests as a moderating variable. This study uses the variable MBN Implementation Level as an independent variable, Risk Related to Management Interests as a moderating variable and Divestment Decision as the dependent variable. Sampling used a purposive sampling method from non-financial companies listed on the IDX and obtained a sample of 35 financial report data. Data were analyzed using the Statistical Program for Social Science (SPSS). The results of this study indicate that the level of MBN implementation can increase divestment decisions and risks related to management's interests strengthen the level of MBN implementation of divesment decisions. 
TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN TERHADAP KINERJA KEUANGAN : PERAN MEDIASI KEMAMPUAN INOVASI Salsabila, Kamilia Zulfa; Solovida, Grace Tianna
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 01: April 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i01.678

Abstract

This study aims to analyze the effect of CSR on financial performance and innovation ability, the effect of innovation ability on financial performance, and determine the mediating role of innovation ability in the relationship between CSR and financial performance of SMEs in Semarang. The data used in the study is primary data using a survey method by distributing questionnaires to 109 SMEs in Semarang. The sample used was 53 respondents. The analytical tool used is Smart PLS with partial least squares structural equation modeling (PLS-SEM) method. The results of this study indicate that CSR has no effect on financial performance, CSR has a significant effect on innovation capability, innovation capability has no effect on financial performance, and innovation capability does not mediate the relationship between CSR and financial performance. Keywords: CSR; innovation capability; financial performance
DIGITALISASI PENGELOLAAN KEUANGAN DAN KESIAPAN IMPLEMENTASI SAK EMKM SEBAGAI UPAYA PENINGKATAN KUALITAS LAPORAN KEUANGAN UMKM Khairina Nur Izzaty; Grace Tianna Solovida
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.7874

Abstract

This study aims to analyze the effect of the digitalization process on MSME operations and also the readiness of MSME actors regarding the implementation of SAK EMKM to improve the quality of MSME financial reporting. Respondents who were sampled in this study were 118 small business owners who had run their business processes in a hybrid manner (a combination of online and conventional) in Semarang City, Central Java. The research data was obtained by distributing questionnaires either online using the Google form or in person. The data analysis method used is multiple linear regression analysis using SPSS 26 software. The research results obtained are that the use of information technology and online sales systems as the impact of digitization has a positive influence on the quality of MSME financial reporting. In addition, the dissemination of SAK EMKM information and the readiness and understanding of MSME accounting also has a positive effect on the quality of financial reporting. On the other hand, the high perception of MSME actors towards the applicable accounting standards has not been able to produce quality financial reports, and the online payment system also does not affect the quality of financial reporting.
PELATIHAN MANAJEMEN KEUANGAN BAGI PENGUSAHA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI RUMAH BUMN BRI SEMARANG Widhy Setyowati; Grace Tianna Solovida; Taufiq Andre Setiyono; Muhammad Purwanto; Rohmah Rojiyyah
Buletin Abdi Masyarakat Vol 4, No 2 (2024): Edisi Februari 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v4i2.657

Abstract

The significant growth of Micro, Small, and Medium Enterprises (MSMEs) in Semarang City, totaling 91 thousand licensed units, plays a crucial role in job creation and income generation. However, the majority of MSMEs face challenges in financial management, particularly due to low education and a lack of financial knowledge. About 70% of MSMEs start due to economic pressures rather than innovative products or specific skills. The Financial Management Awareness for MSMEs aims to enhance business practitioners' knowledge of financial management principles, cash flow management, financial planning, cash risk management, and financial performance measurement.The implementation method involves 44 participants from BRI Incubator, focusing on financial management, marketing, and business strategy training. The training took place on September 18, 2023, at the BRI State-Owned Enterprise House in Semarang. The evaluation shows a significant improvement in understanding, with participants stating the usefulness of overcoming financial challenges. This activity successfully empowered MSMEs, supported local economic growth, and created a positive impact on the community. The conclusion suggests recommending group mentoring tailored to business fields to enhance the specificity of financial reports.Keywords: Community Service, Financial Management, SMEs, BRI Incubator Training
Co-Authors Agung Budiman Ahmad Fiktoriya Bambang Nurdiyansyah Dimas Saifunurmazah DONNY INDRIYANTO Eristiani, Deva Fiktoriya, Ahmad Imam Sucahyo Indriyanto, Donny Izzaty, Khairina Nur Khairina Nur Izzaty Khoirul Attiq Kingkin Nurani Yekty Kusuparwati, Yohana Linda Noviana Muhammad Purwanto Nugraha, Sendhy Ichza Pramesti Meilana Rahayu Ragil, Zeanet Retno Dwi Haryanti Rohmah Rojiyyah Rudi Suryo kristanto Salsabila, Kamilia Zulfa Saputri, Tri Rahayu Savika Wulandari Setiyono, Taufiq Andre Setyowati, Widhi Sukarman Sukarman sulistyowati, Evita Syukron, Hikmaturrizqi Amalia TAOFIK HIDAJAT, TAOFIK Trian Oktyaningrum Widhy Setyowati Yuliana Dwi Astuti Zeanet Ragil